Which of the Following Arranges the General Types of Audit

question 46

Multiple Choice

Which of the following arranges the general types of audit tests in the order they are normally performed in an audit?

• A)Substantive procedures, tests of controls, and risk assessment procedures.
• B)Substantive procedures, risk assessment procedures, and tests of controls.
• C)Risk assessment procedures, tests of controls, and substantive procedures.
• D)Risk assessment procedures, substantive procedures, and tests of controls.

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Definitions:

Instinct and Drive Theories

Theories that suggest human behavior is driven by innate instincts and biological needs.

Cultural Influences

The impact of shared beliefs, values, customs, and behaviors of a society or community on an individual's thoughts, feelings, and actions.

Conciliatory

Showing willingness to reconcile or make concessions to reach a peaceful resolution.

Aggression

Behavior aimed at causing harm or pain to others, which can be physical or verbal.